» Michael B. Lang

Dale E. Fowler School of Law
Michael B. Lang
Office Location:
Kennedy Hall 432
(714) 628-2547
Harvard University, Bachelor of Arts
University of Pennsylvania, Juris Doctor in Law

Professor Lang earned his undergraduate degree, cum laude in Linguistics and Near Eastern Languages at Harvard University, and his Juris Doctor degree, cum laude, at the University of Pennsylvania Law School, where he was elected to the Order of the Coif. He joined the Chapman faculty in 2002 to launch the Tax LL.M. Program as its first Director, and returned to full-time teaching in 2007. Professor Lang's extensive tax experience has included practice with D'Ancona & Pflaum in Chicago and Morgan, Lewis & Bockius in Philadelphia, and teaching at seven other law schools, including Utah, Washington University (St. Louis) and Miami. He was most recently Professor of Law at the University of Maine School of Law, where he also served as Associate Dean from 1993-96 and as Chair of the University of Southern Maine Faculty Senate. Professor Lang actively contributes to the work of the American Bar Association Section of Taxation, for which he has chaired both the Standards of Tax Practice Committee, reflecting his interest in ethical issues in the tax field, and the Committee on Teaching Taxation. He is currently active as a member of the Section's Task Force on Patenting Tax Strategies. Professor Lang is an elected Fellow of the American College of Tax Counsel. His publications range from articles in leading tax periodicals, such as the Tax Lawyer, the Tax Law Review, the Florida Tax Review and Tax Notes, and law reviews to a treatise on Federal Tax Elections (with Colleen Khoury), a casebook on Federal Tax Accounting (with Elliott Manning and Steven J. Willis), and more than two decades of compiling the Index to Federal Tax Articles (with Isa Lang). He is currently co-authoring a casebook on Tax Practice Ethics (with Linda Galler). He was also a collaborator in the first edition of Boris Bittker's multivolume Federal Taxation of Income, Estates and Gifts.

Areas of Interest/Courses Taught: Federal Income Taxation, Ethics in Tax Practice and Corporate Taxation

List of Scholarly Publications

Recent Creative, Scholarly Work and Publications
Can the IRS Effectively Regulate Tax Planning Advice? 55 BNA Tax Management Memo.19 (2014)
Thinking About Tax Malpractice: Outline and Hypotheticals, 27 Practical Tax. Law. (2013 (solicited)
Tax Malpractice: Issues and Avoidance, 54 BNA Tax Management Memo. 19 (2013)
Index to Federal Tax Articles, 2005-2012 Cumulation (w/ Isa Lang)
Index to Federal Tax Articles, Supplements (quarterly to date) (w/Isa Lang)
Conflicts about Conflicts: Implications of the Tax Court Canal Corp Decision for Disciplinary and Malpractice Actions, 53 BNA Tax Management Memo. 3.
Thinking About Tax Malpractice, 32 ABA Sect. Tax'n Newsquarterly No.1 at 1 (Fall 2012) (invited)
Index to Federal Tax Articles, Quarterly Supplements (w/Isa Lang)
Teacher's Manual for Federal Tax Accounting 2d ed. (LexisNexis) (w/ Elliott Manning & Mona Hymel)
Teacher's Manual for Regulation of Tax Practice (LexisNexis) (w/Linda Galler)
Federal Tax Accounting (2d ed.) (LexisNexis) (w/ Elliott Manning & Mona L. Hymel)
Coping with Bilski, 52 BNA Tax Management Memo. 19
Index to Federal Tax Articles, Quarterly Supplements (w/Isa lang)
Regulation of Tax Practice (LexisNexis) (w/ Linda Galler)
Tax Planning Patents, BNA Tax Management Portfolio No. 618 (w/ William A. Drennan)
Are Computer-Based Tax Planning Patents Safe from Bilski? Justice Sotomayer Indicates Yes, But Will She Be in the Majority? BNA Tax Library, Commentary (posted on line, Feb. 2010) (w/ William A. Drennan)
Tax Planning Patents Dodge a Potentially Fatal Bullet in Bilski, BNA Tax Library, Commentary (posted on, line July 2010) (w/ William A. Drennan)
Practical Impacts of Bilski for Tax Planning Patents: No Prohibition but Judicial Suspicion, Rampant Uncertainty, and Increased Calls for Congressional and Regulatory Reform, BNA Tax Library, Commentary (posted on line, July 2010) (w/ William A. Drennan)
Index to Federal Tax Articles, Quarterly Supplements (w/Isa lang)
Should You Peek at the Pending Applications for Tax Planning Patents? BNA Tax Library, Commentary (posted on line, Feb. 2010) (w/ William A. Drennan)
Dealing with an Uncooperative Client, 28 ABA Sect. Tax'n Newsquarterly No.3 at 1 (Spring 2009) (invited)
Patented Tax Strategies, Ethics and Circular 230: Protecting Yourself and Your Client, 50 BNA Tax Management Memo. 275
Index to Federal Tax Articles, Quarterly Supplements (w/Isa lang)
Index to Federal Tax Articles, Quarterly Supplements (w/Isa lang)